Live in West Virginia, Work in Tennessee: Which State Taxes Your Paycheck?
Answer
Only West Virginia taxes you. Tennessee levies no personal income tax on wages, so nothing is withheld there and you file no Tennessee return. West Virginia taxes its residents on all income wherever earned, which means your Tennessee earnings go on a West Virginia resident return in full.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. West Virginia reaches all of a resident's income, and Tennessee adds nothing on top.
What you file
- 1Resident return · West Virginia
File a West Virginia resident return reporting all of your income.
The two states, side by side
| West Virginia | Tennessee | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form WV/IT-104) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Not applicable |
| Credit for other-state tax | Schedule E (Form IT-140) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in West Virginia gives:Work state only.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- Remote worker: West Virginia → TennesseeHome state only
- 1099 contractor: West Virginia → TennesseeHome state only — estimated payments
- Moved mid-year: West Virginia → TennesseeOne part-year return — the state you left
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and work in Tennessee. Which state takes the tax out of my paycheck?
Only West Virginia taxes you. Tennessee levies no personal income tax on wages, so nothing is withheld there and you file no Tennessee return. West Virginia taxes its residents on all income wherever earned, which means your Tennessee earnings go on a West Virginia resident return in full.
Which state should my employer be withholding for?
West Virginia. Your employer should withhold West Virginia tax rather than Tennessee tax on these wages. If a Tennessee line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The West Virginia and Tennessee rules on this page were last checked against West Virginia Tax Division and Tennessee Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- West Virginia Tax Division — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07